What Happens If You Die Without a Will in New York?
Without a will in New York, a surviving spouse takes the first $50,000 plus half of the restEPTL § 4-1.1Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita at each generationEPTL § 4-1.1; EPTL § 1-2.16Verified Sep 10, 2026View source.
New York intestacy law decides. New York follows separate property rulesEPTL § 4-1.1Verified Sep 10, 2026View source: the surviving spouse's share depends on whether children survive and whose children they are. The estate passes to the closest surviving relatives, in most cases the spouse and children first, then in order: Parents; Issue of your parents; Grandparents and their issue; Great-grandchildren of your grandparents; New York State (abandoned property)EPTL § 4-1.1Verified Sep 10, 2026View source.
The surviving spouse's share in New York depends on the family. With no children: Entire estateEPTL § 4-1.1Verified Sep 10, 2026View source. With shared children: First $50,000 plus half of the remaining estateEPTL § 4-1.1Verified Sep 10, 2026View source. When a child from a prior relationship survives: First $50,000 plus half of the remaining estateEPTL § 4-1.1Verified Sep 10, 2026View source.
New York divides per capita at each generationEPTL § 4-1.1; EPTL § 1-2.16Verified Sep 10, 2026View source: surviving descendants at each generational level share equally, with deceased members' shares pooled and redistributed at the next level. Per capita at each generation (by representation).
New York requires an heir to survive the decedent by 120 hoursEPTL § 2-1.6(a)(1)Verified Sep 10, 2026View source to inherit; an heir who dies within that period is treated as having died first, and the share passes to the next eligible heir.
Under New York intestacy law, a stepchild or an unmarried partner does not inherit unless adopted or recognized by statute. A will or trust is how a stepchild or an unmarried partner is provided for. The New York will signing requirements set out what a valid will takes.
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Inheritance
Inheriting assets brings responsibility. How to manage, protect, and plan for inherited wealth — including tax implications and trust options.
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Death of a Parent
A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.
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Divorce
What divorce does and does not undo: beneficiary designations, your will, powers of attorney, and the one account your ex stays on until you change it.
Learn moreForms for Planning and Settling an Estate in New York
Free New York forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Petition for Probate and Letters
In New York, the petition asks the Surrogate's Court to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; every appointment goes through the courtSCPA § 1408 (court must inquire into all facts before admitting a will to probate)Verified Sep 8, 2026View source.
Renunciation of Executor
In New York, a person named as executor may renounce the right to serveSCPA § 1417(1), (4)Verified Sep 22, 2026View source before anyone is appointed.
Small Estate Affidavit
In New York, the Voluntary AdministrationSCPA § 1301Verified Sep 8, 2026View source covers estates with personal property of $50,000SCPA § 1301Verified Sep 8, 2026View source or less, filed with the court.
Estate Inventory
In New York, the personal representative files the estate inventory within 270 days22 NYCRR 207.20Verified Sep 15, 2026View source of appointment.
Estate Closing
In New York, the personal representative is discharged by court orderSCPA § 2203(4); § 2211(1); § 2215(1)Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In New York, a will is signed before 2EPTL § 3-2.1Verified Oct 19, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonyEPTL § 3-2.1Verified Oct 19, 2026View source.
Healthcare Power of Attorney
New York requires 2NY PHL § 2981(5)(d)Verified Oct 15, 2026View source witnesses for a healthcare power of attorney; notarization is not requiredNY PHL § 2981(5)(d)Verified Oct 15, 2026View source.
Tools for Planning and Settling an Estate in New York
Free calculators and checklists for planning or settling an estate in New York: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Does Probate Cost?
Probate on a $500,000 estate in New York costs an estimated $35,992SCPA § 2110 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source. Attorney fees run 2.5%SCPA § 2110 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source to 4%SCPA § 2110 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
What Are the Burial and Cremation Laws in My State?
New York allows you to name your own agent in advanceN.Y. Pub. Health Law § 4201(3)Verified Oct 17, 2026View source, and that designation takes priority over the order of next of kin who otherwise control disposition of the remains.
How Much Are Estate & Inheritance Taxes?
New York levies an estate taxN.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source above $7,350,000N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source (top rate 16%N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
In New York, beneficiaries owe no inheritance tax and the estate pays any estate taxN.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source above $7,350,000N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 7 months to 9 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in New York take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular ratesNY Tax Law Article 22 § 601(a)–(c) — rate schedules; § 601(c) covers "resident unmarried individuals, resident married individuals filing separate returns and resident estates and trusts"Verified Sep 15, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in New York costs an estimated $35,992SCPA § 2110 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source and takes 7 months to 9 months for a simple estate, with attorney fees of typically 2.5%SCPA § 2110 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source to 4%SCPA § 2110 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source of the estate. Estates under $50,000SCPA § 1301Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Can an Executor Charge?
New York sets executor compensation by statute — about $19,000 on a $500,000 estate, roughly 3.8%SCPA § 2307Verified Sep 8, 2026View source.
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New York Estate Planning Resources
In-depth guides covering New York probate laws, trust requirements, and estate planning strategies.